Abstract

Both in the doctrine, as in the administrative courts’ case law is assumed a dominant role of linguistic interpretation of tax law provisions. This does not, however, preclude the use of the directive of non-linguistic interpretation in the process of interpretation of tax law provisions – systematic and functional methods of interpretation of the law. The purpose of this article is to explain the problem of binding result of application of literal meaning and presentation of rulings in which the administrative courts derogate from the strict interpretation of the tax law provisions.